Supreme Court asks GST authorities not to act against lawyer Puneet Batra till September 28

The Supreme Court on Friday asked the Goods and Services Tax (GST) authorities not to proceed with the analysis of data seized from Advocate Puneet Batra’s office until Monday [Puneet Batra v. Union of India & Ors]. .A Bench of Justices Dipankar Datta and Sheel Nagu was hearing Batra’s plea challenging a GST Department search at his office and the seizure of his computer and other documents.Senior Advocate N Hariharan, appearing for Batra, submitted that the authorities had issued a summons for Monday. He sought protection against any coercive action.The Court said that it had received the matter late on Thursday and asked the authorities to wait until Monday (September 28).“Till Monday please don’t do anything,” said the Court.Additional Solicitor General (ASG) SV Raju, appearing for the GST authorities, said that officials were only analysing the seized data.“This is not a case of a lawyer-client relationship,” said ASG Raju.The Court, however, responded that it had not yet examined the facts.“You have read the briefs, you know the facts, we don’t,” said the Court..Batra approached the top court after the Delhi High Court rejected his challenge to a search by the Anti-Evasion Branch of Central Goods and Services Tax Department at his office and the consequent seizure of his computer’s central processing unit (CPU) and other documents. The GST Department said that it was investigating a gaming company named Martkarma Technology Pvt Ltd (MPTL) and that Batra was not only representing the firm as a lawyer, but was involved in running its business. Batra contended that the search targeted materials protected by the attorney-client privilege relating to his legal services and that the GST Department had no grounds to search or seize documents unless there was evidence showing his personal involvement in illegality beyond legal representation.The High Court had observed that the search authorisation issued by the department was valid and that Batra’s cabin formed part of the premises of Bass Legal (a tax consulting firm established by Batra's father), which was covered by the authorisation.The mere fact that the cabin was being used by an advocate did not render the search unauthorised, the High Court had said. .On Friday, after the Court asked the authorities to wait until Monday, ASG Raju said officials would not do anything except analyse the data."Lot of incriminating data is coming," he added. However, the Court once again asked him to wait until Monday.ASG Raju then agreed to ask the officials to stop analysing the data. He also said the authorities would not precipitate matters in relation to the summons.“If lawyer was involved in his professional commitment, I would be the last person to object," he said..[Read Live Coverage]